Cal. Rev. & Tax. Code § 7286.44

(a)Subject to the expenditure restrictions in subdivision (b), the City of Visalia may levy a tax at a rate of 0.25 percent in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), if both of the following conditions are met:

(1)An ordinance proposing that tax is approved by a majority vote of all of the members of the city council.

(2)The proposing ordinance is approved by a two-thirds vote of qualified voters of the city voting in an election on the issue.

(b)The net revenues derived from a tax imposed pursuant to this section shall be exclusively expended for public safety, fire, and law enforcement purposes.